土地增值税的会计政策选择——基于中国上市公司的实证研究

The Selection of Accounting Policies of Land Value-added Tax:An Empirical Study Based on Listed Companies in China

文章以我国房地产上市公司为研究样本,对计提土地增值税准备金的会计政策选择影响因素进行了实证研究。研究发现,资产负债率越高的房地产上市公司,计提准备金的可能性越低;毛利率越高的房地产上市公司,计提准备金的可能性越高;并且,公司规模对计提准备金有正向作用,规模大的公司计提准备金的可能性越大。国际四大事务所审计和采用股权激励对是否计提土地增值税准备金有一定影响,但不具有统计上的显著性。

Sampling real estate listed companies in China, the paper makes an empirical study on the factors affecting the selection of accounting policies for the provision of land value-added tax. It proves that there is lower possibility for the provision of land value-added tax in real estate listed companies with higher leverage ratio, and higher possibility for the provision of land value-added tax in real estate listed companies with higher gross margin. And the company scale has a positive effect on the provision of land value-added tax. Audit from Big 4 and share-holding incentive have some certain effects on the provision of land value-added tax, but the effects are not statistically significant.